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2019 (5) TMI 22 - ITAT KOLKATAClaim of deduction of PF & ESI dues - payments are made prior to the due date of filing the return of income u/s 139(1) - HELD THAT:- Claim of deduction of PF & ESI dues. The undisputed fact is that these dues have been paid before the specified due date of filing return of income u/s 139(1). The Assessing Officer denied the deduction on the ground that the payment was made beyond the due date of payments specified in the relevant enactment. This issue is covered in favour of the assessee. As the payments are made prior to the due date of filing the return of income u/s 139(1), the same should be allowed. Hence, we allow this ground of the assessee. Disallowance of claim of deduction u/s 35(1)(ii) of donations given to SHG &PH - disallowance based on statement recorded on oath during survey - AO disallowed the claim on the ground that survey was conducted on SHG &PH and it came to light that the donations received by cheque/RTGS were returned in cash to the donors - HELD THAT:- The facts of this case as identical with the facts of this case decided by the ITAT cited above [2018 (3) TMI 1405 - ITAT KOLKATA] ; [2017 (9) TMI 1637 - ITAT KOLKATA]; [2017 (11) TMI 1631 - ITAT KOLKATA] . Copy of the statements was not confronted to the assessee. No evidence of the money being returned in cash is brought on record. The certificate is valid as on the date of donation. Hence, respectfully following of the judgment of Co-ordinate Bench of the Tribunal, we allow these grounds - Decided in favour of assessee.
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